This is an interesting chart from page 27 of the CBO report on income inequality. It shows how much of different types of income people make across the range of income levels. The closer the graph is to the diagonal line, the more even the income distribution is. The closer it is to hugging the bottom, the more unequal it is. Notice how everything has gotten more unequal since 1979.
Look at the chart for capital gains, the last one. OK, so, see where the 10 is on the vertical axis? Follow that over to the blue line. It looks to me like it hits somewhere around 97 on the horizontal axis. What that means is that the bottom 97% of us are making 10% of the country’s capital gains income. The top 3% are making the other 90%. So, when you hear about capital gains income being taxed less than wage income, this is who it benefits.
Also, if you’re wondering who Marx meant by the bourgeoisie, that’s who. The capitalist class. The people who earn their income through owning the means of production. That’s more or less who’s concentrated at the right hand edge of that chart. Yeah, it’s not exactly the 99% vs. the 1%, but that’s not really a bad approximation.